Arizona property tax exemptions can lower your bill — there are breaks for owner-occupants, seniors, veterans, and homeowners with disabilities, and many people who qualify never claim them. That is money left on the table every year. Below are the Arizona property tax exemptions that exist, who qualifies, and how to apply. Amounts and income limits change over time and some are set locally, so treat each figure as a
starting point and confirm the current number with your local assessor.
Arizona Property Tax at a Glance
| Homestead & Primary-Residence Relief | Available — see below |
| Senior Relief (Age 65+) | Available — see below |
| Veteran & Disabled-Veteran Relief | Available — see below |
| Disability Relief | Available — see below |
Verified from official state and county sources.
In This Arizona Guide:
Arizona Property Tax Exemptions & Relief
An exemption lowers the value your tax is figured on (or, in some states, gives you a credit or caps how fast your value can rise) — so the same tax rate produces a smaller bill. Here is each of the Arizona property tax exemptions available to homeowners.
Relief does not look the same everywhere. Some states knock a flat dollar amount off your home’s value; others give a credit on the tax itself, cap how much your assessed value can rise each year, or freeze the bill for qualifying seniors. A few offer an income-based rebate instead of a value exemption. The point is the same — a lower bill for people who qualify — but the
form differs, so read each program below for how it actually works rather than assuming it is a simple dollar discount.
Homestead & Primary-Residence Relief
Arizona has no general property-tax homestead exemption (its ‘homestead exemption’ is creditor protection, not a tax break). Relief is narrow: the Senior Valuation Freeze, the Widow/Widower/Disabled exemption, and the disabled-veteran exemption (below). Homes are assessed at 10% of the Limited Property Value, which can rise no more than 5% per year.
How much / how it works: No flat homestead exemption; see the targeted programs below. Confirm with your county assessor.
Senior Relief (Age 65+)
Senior Property Valuation Protection (‘Senior Freeze,’ A.R.S. 42-17301): freezes the Limited Property Value (the value taxes are figured on) for owners 65+ with at least two years in the home and a 3-year average household income under the yearly limit. File Form DOR 82104 with the county assessor by September 1; renew every three years. It freezes the value, not the tax rate.
How much / how it works: Freezes the Limited Property Value; income limit about $47,712 (single owner) / $59,640 (multiple owners) for 2026. Confirm current limits with your county assessor.
Veteran & Disabled-Veteran Relief
Disabled Veterans exemption (restored by Proposition 130 in 2022; A.R.S. 42-11111): a veteran with a 100% service-connected disability (and surviving spouse) gets a FULL exemption of the primary residence; a partial rating (1-99%) gives an exemption of about $4,873 times the disability percentage. Recent 2025-2026 updates removed the property-value cap for veterans. Income limits still apply. File an affidavit (Form 82514V) with the county assessor (window early January-March 1).
How much / how it works: Full exemption at 100%; about $4,873 x disability rating for partial (2026 figure, indexed). Confirm with your county assessor.
Disability Relief
Widow/Widower & Total-and-Permanent-Disability exemption (A.R.S. 42-11111): about $4,873 off the assessed Limited Property Value for a qualifying widow/widower or a totally & permanently disabled resident, subject to income and total-property-value limits. File an affidavit (Form 82514) with the county assessor by March 1; income proof required.
How much / how it works: About $4,873 off assessed value (2026, indexed); income limit about $39,865 (no minor children) / $47,826 (with children); total assessed value under about $36,454. Confirm with your county assessor.
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Not sure which Arizona breaks you qualify for?
How to Apply for Arizona Property Tax Exemptions
Arizona property tax exemptions are almost never automatic — you have to file for them, usually with your local assessor, and usually by a set date each year. Apply once for most breaks and they carry forward, but a few (like some senior or income-based programs) must be renewed. If you just bought your home, or just turned 65, or your disability or veteran status changed, that is the moment
to file.
Even one missed exemption can cost hundreds of dollars a year, so it is worth ten minutes to check.
Don’t want to appeal your Arizona taxes yourself? A property tax appeal service can file everything for you and usually only charges if it wins — typically a share of what it saves you. It is one option; you can also appeal on your own for free.
Frequently Asked Questions
What Arizona property tax exemptions are available?
Arizona has relief for owner-occupants (homestead), seniors 65+, veterans and disabled veterans, and homeowners with disabilities. The details, amounts, and income limits are covered above — and each is worth checking, because they can stack.
Who qualifies for a homestead exemption in Arizona?
Generally an owner who lives in the home as their primary residence. Exact rules — and whether the state uses a dollar exemption, a credit, or an assessment cap — are described in the homestead section above.
How do I apply for Arizona property tax exemptions?
File the application with your local assessor, usually by a set date each year. Most exemptions carry forward once approved; some must be renewed. Confirm the current form and deadline with your assessor.
Can I claim more than one of the Arizona property tax exemptions?
Often yes — for example a homestead break plus a senior or veteran break — though some programs interact. The sections above note where that applies; your assessor can confirm what stacks.
Arizona Property Tax Sources & Data
- Tax Foundation — Property Taxes by State & County: taxfoundation.org
- U.S. Census Bureau (American Community Survey): census.gov/acs
- Lincoln Institute of Land Policy (property tax data): lincolninst.edu
Exemption details for Arizona on this page were verified from official Arizona state and county sources and last
checked in July 2026. Amounts, income limits, and deadlines change and many are set locally — confirm the current
figures and forms with your local assessor before you rely on them.
More Property Tax Guides
- Property Tax Rates by State
- Property Tax by County
- Are You Overpaying? Over-Assessment Checker
- Property Tax Exemption Finder
Disclaimer: This guide is informational only and is not legal, tax, or financial advice. Know Property Tax is an independent educational resource. It is not a government agency, not a county assessor, and not a tax-appeal service. Property tax rates, bills, exemptions, and deadlines change over time and vary by county and property. Confirm anything that affects your taxes with your county assessor or a licensed professional before you act.